The working group established for handling enterprises illegally printing and trading invoices

	Dong Nai Customs: Effective revenue collection, thanks to good performance in business support
	Customs of Ho Chi Minh city discussed, and removed obstacles for Export-Import enterprises
	Procedures locations for export processing enterprises’ goods for fairs

The General Department of Taxation has also required Local Taxation Departments to check and control a list of enterprises capable of printing, distributing, seeking and using illegal bills.

According to the General Department of Taxation, recently, a number of organizations and individuals have taken advantage of loopholes in policies of the State on the conditions to establish businesses; the mechanism of tax self-assessment; the mechanism of self-printing, issuance, management and use of invoices to establish enterprises for the purpose of printing, distribution, sale and use of illegal invoices to earn illicit profits, causing losses to the State budget. The General Department of Taxation has issued many documents and Official Dispatch No. 2933/ TCT-TTr of June 30, 2016 promoting inspections, detection and handling of violations about trading, printing, management and the use of illegal bills. However, the General Department of Taxation stated that through surveys in a number of localities, the handling of violations was still superficial and ineffective.

In this context, under Official Dispatch No. 4679/ TCT-KTNB about prevention of the printing, distribution and sale of illegal bills, the General Department of Taxation has requested Tax Departments in provinces and cities to strengthen the control and detection of irregularities in a timely fashion; and carry out programs against trade fraud and tax crimes, especially in the field of sale and issuance of illegal invoices.

The General Department of Taxation has requested Tax Departments to identify enterprises with a high risk of printing, distribution, sale and use of illegal invoices on the basis of criteria defined in Circular No. 39/2014 / TT-BTC of March 31, 2014 of the Ministry of Finance as follows: newly established enterprises (operating for less than 12 months) having one of these signs: they do not have the capital in accordance with regulations, they carry out business activities in various sectors, or register the location of business activities far from the place they register their permanent residence; enterprises with great revenue but do not have warehouses; and trading and merged firms with a value below 100 million vnd, etc.

In order to identify violated enterprises in the field of invoices, the General Department of Taxation has required Taxation Departments and Taxation Branches in October to establish a working group to conduct a review and make a list of enterprises with a high risk of sale of illegal bills. Then, the leaders of Taxation Departments need to announce the list of these enterprises for printing, distribution and sale of illegal bills to every officer in Taxation Departments to conduct a review and management control.

The General Department of Taxation has also required Local Taxation Departments to check and control a list of enterprises capable of printing, distributing, seeking and using illegal bills. On that basis, they need to advise and report to the People’s Committee of provinces to issue guidelines for officers to implement coordination in inspections, monitoring and detection of individuals for violations of sale of illegal invoices.

Ha Noi prevents purchasing and selling of invalid invoices VCN- Tax fraud via purchasing and selling invalid invoices is taking place with more and more complicated ...

Based on information provided by the State, the Control Teams and Taxation Teams are reponsible for supervising the operations and exchange of information with the police, thereby report to the People's Council, the People's Committee and the Fatherland Front Committee to coordinate to monitor, detect and prevent violations related to the trade and sale of illegal invoices in a timely fashion.